The Auditor General Department is structured to facilitate different types of audits, financial, attest, and compliance, in order to meet statutory requirements of the law. However, these do not always reflect the policy decisions behind the financial statements and hence the Auditor General embraced the concept of comprehensive auditing in order to provide an objective assessment of Public Sector accountability.
Included in the core personnel within the comprehensive audit division are personnel who have been trained by the Office of the Auditor General of Canada (OAG) and the General Accounting Office (GAO) of the United States of America and the National Audit Office (NAO) of the United Kingdom.
Comprehensive Auditing Division
To deliver, in a timely and efficient manner, reports to the Auditor General which contribute to the financial and institutional strengthening of the public sector.
To become a functional and effective team of professionals, who monitor, evaluate and report on the efficiency, economy and effectiveness of the operations in the public sector.
Terms of Reference
The terms of reference of the Division are to conduct special audits of transactions relating to Government Ministries, Statutory Boards and similar bodies, Municipalities, Regional Health Authorities and State Enterprises using the comprehensive and or Value-for-money concepts.
The Mandate for Comprehensive Auditing is contained in Section 9(2) of the Exchequer and Audit Act and is reproduced hereunder:
9. (2) “The Auditor General shall satisfy himself that-
(a) all reasonable precautions have been taken to safe-guard the collection of public moneys and that the laws, directions and instructions relating thereto have been duly observed;
(b) all issues and payments were made in accordance with proper authority and that all payments were properly chargeable and are supported by sufficient vouchers or proof of payment;
(c) all money expended has been applied to the purpose or purposes for which the same was granted by Parliament and that such expenditure conforms to the authority which governs it and has been incurred with due regard to the avoidance of waste and extravagance;
(d) essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard the control of stores and other State property.”
Section 25(4) of the Exchequer and Audit Act which also gives the Auditor General the authority to prepare special reports is reproduced hereunder:
“25. (4) The Auditor General may at any time if it appears to him desirable transmit a special report to the Minister for presentation in like manner to Parliament. Such special report may be made on any matter incidental to his powers and duties under this Act.”
The responsibility of managers is to manage the organization’s resources efficiently, economically and effectively. The Auditor General’s responsibility is to assess, evaluate and report on the extent to which this has been done.
Issues identified in the Auditor General’s Report are to be drawn to the attention of the relevant managers who should seek to effect appropriate solutions where necessary. Implementation of corrective action however, remains the responsibility of management.